8 articles in this issue
Septian Bayu Kristanto,Vira Anggaraeni
Tax revenues accounted for more than 80% and therefore, a high level of public awareness of taxes was needed. So the Directorate General of Taxes made various efforts to increase public awareness of taxes and one of them was the Tax Awareness Indonesia Mo... see more
Abdullah Mujaddid,Greska Redielano Ramadan
As we know, tax holds important roles in order to achieve social welfare. However, the shadows of tax evasion which committed either by individually or corporate has been an obstacles to achieve the goals. On the other hand, zakah also takes a... see more
Nurul Herawati,Rahmawati Rahmawati,Bandi Bandi,Doddy Setiawan
This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 & 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 obse... see more
Dewi Lesmanawati
The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research compr... see more
I Dewa Ayu Dian Pratiwi,Ni Nyoman Ayu Suryandari,Anak Agung Putu Gede Bagus Arie Susandya
The purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 audito... see more
Hermawan Budi Prasetiyo,Dina Alafi Hidayatin,Hendra Fatkhur Rohman
The purpose of this study is to provide recommendations on the calculation of Income Tax Article 21 in KAREB Cooperative by conducting Tax Planning using the Gross method and the Gross Up method. The study was conducted with a qualitative method, namely c... see more
Krist Setyo Yulianto,Ignatius Novianto Hariwibowo
Penelitian ini bertujuan untuk menguji pengaruh faktor kompetensi SDM, sistem pengendalian internal pemerintah, dan pemanfaatan teknologi informasi terhadap peningkatan kualitas laporan keuangan SKPD berdasarkan Standar Akuntansi Pemerintah (SAP) di Pemer... see more
Ready Wicaksono,Mispiyanti Mispiyanti
The Regional Financial Management Information System is an application developed by the Ministry of Home Affairs Directorate General of Regional Finance in the context of accelerating data transfer and efficiency in collecting regional financial data. One... see more